Sample of filling out form 11 annual statistics. Legislative framework of the Russian Federation

No later than 04/03/2017, organizations (except for small businesses and non-profit organizations) must submit to the territorial body of Rosstat for 2016 “Information on the availability and movement of fixed assets (funds) and other non-financial assets” (form No. 11). We will tell you how to fill out this form in our consultation.

Filling out form 11 in statistics

You can download the form to fill out in Excel.

Form No. 11 consists of a title page and four sections:

I “Availability, movement and composition of fixed assets”;
II “Availability of fixed assets”;
III “Fixed assets that are not subject to depreciation”;
IV “Information on territorially isolated units.”

Instructions for filling out form No. 11 were approved by Rosstat Order No. 563 dated November 24, 2015.

When filling out form No. 11, you must be guided by the principles of accounting for fixed assets (clause 3 of the Instructions, approved by Order of Rosstat dated November 24, 2015 No. 563), intangible and other assets (for example, R&D expenses).

At the same time, to classify fixed assets in form No. 11 for 2016, it is necessary to use the all-Russian classifier of fixed assets (OKOF) OK 013-94 (approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 359).

In the report for 2017 it will be necessary to use it already (approved by Order of Rosstandart dated December 12, 2014 No. 2018-st).

What fixed assets are reflected in Form No. 11

For the purpose of filling out Form 11, fixed assets include the following assets reflected in the balance sheet:

from the group of articles “Fixed assets”: article “Buildings, machinery, equipment and other fixed assets”, article “Unfinished construction”, in terms of objects intended for own use or paid for by the customer;
profitable investments in material assets;
tangible prospecting assets;
from the group of articles “Intangible assets”: assets related to intellectual property, objects of intellectual activity, the use of which is limited by legal or other protection;
research and development results;
intangible exploration assets (except for those related to non-produced assets in statistics).

Fixed assets also include assets to which the organization does not have exclusive rights, which are recorded on the balance sheet in the account “Intangible assets received for use” (in the full amount of expenses for the creation, acquisition of these objects, installation of software, etc.) , are reflected in account 97 “Deferred expenses” and the cost of which is written off as expenses during the entire period of use.

It does not work Editorial from 11.02.1999

Name of document	DECREE of the State Statistics Committee of the Russian Federation dated 02.11.99 N 13 "ON APPROVAL OF INSTRUCTIONS FOR COMPLETING FORMS FOR FEDERAL STATE STATISTICAL SUPERVISION OF THE AVAILABILITY AND MOVEMENT OF FIXED FUNDS"
Document type	resolution, instruction
Receiving authority	State Statistics Committee of the Russian Federation
Document Number	13
Acceptance date	01.01.1970
Revision date	11.02.1999
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	"Financial newspaper" (Regional issue), N 15, 1999 (before the Instructions for filling out form 11-MP), "Financial newspaper" (Regional issue), N 16, 1999 (to the end), "Accounting", N 4, 1999 (before Instruction Form N 11-MP), "Accounting", N 5, 1999 (Instructions for filling out form N 11-MP)
Navigator	Notes

DECREE of the State Statistics Committee of the Russian Federation dated 02.11.99 N 13 "ON APPROVAL OF INSTRUCTIONS FOR COMPLETING FORMS FOR FEDERAL STATE STATISTICAL SUPERVISION OF THE AVAILABILITY AND MOVEMENT OF FIXED FUNDS"

INSTRUCTIONS FOR COMPLETING FEDERAL STATE STATISTICAL OBSERVATION FORM N 11 "INFORMATION ON THE AVAILABILITY AND MOVEMENT OF FIXED FUNDS (FUNDS) AND OTHER NON-FINANCIAL ASSETS" FOR 1998

2) determination of the estimated periods for the depletion of fixed assets by objects of their operational resources, for which the standard service life is multiplied by the following coefficients:

Table 1

Types of fixed assets	OKOF codes	Standard service life	Conversion factors	Estimated timeframes for objects to exhaust their operational resources
Buildings and constructions	11, 12, 13		1
Machinery and equipment (except for computers and office equipment), incl. in organizations:	14 (except 14301 and 14302)
Industry, procurement, geology and subsoil exploration, geodetic and hydrometeorological services, science and scientific services			2,5
Construction, transport and forestry			1,6
Agriculture, agricultural services, logistics and technical supplies			1,4
Other sectors of the economy			1
Means of mechanization and automation of management and engineering labor, electronic computer technology	14301, 14302		0,5
Vehicles	15		1
Other types of fixed assets	16, 17, 18, 19		1

3) determination for each object of fixed assets that has actually passed (as of the end of the reporting year) part of the estimated period of exhaustion by objects of fixed assets of their operational resources, defined in paragraph 2, as a percentage;

4) calculation of the percentage of analytical depreciation of fixed assets in relation to their full book value using the data from the following table:

table 2

		Actual elapsed part of the settlement period, in %	Degree of analytical wear, %	Actual elapsed part of the settlement period, in %	Degree of analytical wear, %	Actual elapsed part of the settlement period, in %	Degree of analytical wear, %
1	0,02	26	7,01	51	26,26	76	58,00
2	0,06	27	7,54	52	27,29	77	59,52
3	0,12	28	8,09	53	28,34	78	61,06
4	0,20	29	8,66	54	29,41	79	62,62
5	0,30	30	9,25	55	30,50	80	64,20
6	0,42	31	9,86	56	31,61	81	65,80
7	0,56	32	10,49	57	32,74	82	67,42
8	0,72	33	11,14	58	33,89	83	69,06
9	0,90	34	11,81	59	35,06	84	70,72
10	1,10	35	12,50	60	36,25	85	72,40
11	1,32	36	13,21	61	37,46	86	74,10
12	1,56	37	13,94	62	38,69	87	75,82
13	1,82	38	14,69	63	39,94	88	77,56
14	2,10	39	15,46	64	41,21	89	79,32
15	2,40	40	16,25	65	42,50	90	81,10
16	2,72	41	17,06	66	43,81	91	82,90
17	3,06	42	17,89	67	45,14	92	84,54
18	3,42	43	18,74	68	46,49	93	85,99
19	3,80	44	19,61	69	47,86	94	87,26
20	4,20	45	20,50	70	49,25	95	88,35
21	4,62	46	21,41	71	50,66	96	89,26
22	5,06	47	22,34	72	the degree of analytical wear indicated in the last position of the table (91.08) increases by 0.05 percentage points, and after 200% - by 0.01 percentage points. 5) determining the volume of analytical depreciation accumulated by the end of the reporting year by multiplying the full book value of fixed assets at the end of the year and the percentage of their analytical depreciation. In the case of reconstruction, modernization of fixed assets, the costs of which increase their book value, calculations are made either for the object as a whole (based on the period that has passed since the beginning of its operation), or separately for the part of the value of the object that existed before the reconstruction, modernization (in in the usual manner) and for the newly created part of the value (based on the period that has passed since the end of reconstruction or modernization). For objects that were in operation in other organizations, purchased by this organization and put on the balance sheet at the purchase price, the calculation according to the above scheme cannot give the correct results. The full book value of an object reflected in the accounting of the reporting organization at its acquisition prices takes into account the depreciation of the object at the time of acquisition and, as a result, is not equal to its original book value (the cost of its acquisition by the original owner, taking into account past revaluations). The resulting value of analytical depreciation of fixed assets should be comparable to the full book value. In this regard, the calculation in this case is made as follows: 1) in the above-described procedure, the part of the full estimated period of exhaustion of fixed assets by their operational resources is determined, which actually passed from the moment of its registration with the first owner until the end of the current year, in percentage (for the moment of registration with the first owner, in the absence of data, it may be the date of manufacture of the object is accepted), and, based on the data obtained, the degree of analytical wear and tear of the object by the end of the current year is determined, as a percentage of its original book value from the first owner; 2) in a similar way, the degree of analytical depreciation of the object is determined at the time of its acquisition by the reporting organization, as a percentage of its original book value from the first owner; 3) the difference between the results obtained in accordance with clauses 1 and 2 determines the share of depreciation accrued during the period of operation of the object in the reporting organization, as a percentage of its original book value from the first owner; 4) the share (in percentage) of the unworn (meaning analytical wear) part of the initial book value of the object at the time of its acquisition by the reporting organization is calculated, equal to the difference between 100% and the percentage of depreciation defined in clause 2, this share is taken as the ratio of the full balance sheet the cost of the item (the cost of its acquisition by the reporting entity) and the original book value; 5) the share of depreciation accrued during the period of operation in the reporting organization is recalculated, determined as a percentage of its original book value from the first owner, as a percentage of the full book value reflected in the statements of this organization. To do this, the share of depreciation obtained in accordance with clause 3 is divided by the ratio of the full book value to the original book value, defined in clause 4, and multiplied by 100; 6) by multiplying the full book value of an item of fixed assets at the end of the reporting year and a certain (in accordance with clause 5) share of depreciation accrued during the period of operation in the reporting organization as a percentage of this value, the amount of analytical depreciation accrued in the reporting organization by the end is calculated reporting year. For example, the full book value of an object purchased on the secondary market (previously used) is 100,000 rubles, settlement period when they exhaust their operational resources - 18 years. Of these, it served the reporting organization for 6 years, and for the previous owners (based on the date of its manufacture) for another 6 years. In accordance with the above calculation procedure: 1. By the end of the reporting year, the object had served (12 / 18) x 100% = 66% of the design period. The degree of analytical wear at this point in accordance with Table 2 is 43.81%. 3. By the time the object was acquired by the reporting organization, it had served (6 / 18) x 100% = 33% of the estimated period, respectively, the degree of analytical wear and tear, determined according to Table 2, is equal to 11.14%. 4. The share of depreciation accrued during the period of operation of the object in the reporting organization, as a percentage of the original book value, is equal to 43.81% - 11.14% = 32.67%. 5. The share of the unworn part of the original book value of the object at the time of its acquisition by the reporting organization is equal to 100% - 11.14% = 88.86%, this value is taken as the ratio of the full book value and the original book value. 6. The share of depreciation accrued during the period of operation in the reporting organization, determined as a percentage of its original book value from the first owner, is recalculated as a percentage of the full book value reflected in the statements of this organization: (32.67% / 88.86%) x 100% = 36.77%. 6. The volume of analytical depreciation accrued in the reporting organization by the end of the reporting year is calculated - (RUB 100,000 x 36.77%) / 100% = RUB 36,770. The results of the calculation of analytical wear are reflected in the primary accounting forms OS-1, OS-3, OS-4, OS-4a, OS-6 and in form N 11 in column 10. 10.6. Line 71 indicators refer to fixed assets shown on lines 09 and 11 - 14 in section I. The data in line 66 for all columns must be equal to the sum of the data in lines 67 - 71. Section IV "Average annual cost of fixed assets" 11. The average annual cost of fixed assets for the main type of activity of the organization and other industries producing goods and providing services is determined as the quotient of dividing by 12 the amount obtained by adding half the cost of all fixed assets of the organization at the beginning and end of the reporting year and the cost of fixed assets by the first day of all other months of the reporting year. The data in lines 75, 76 and 77 are calculated based on the data shown respectively in lines 02, 16 and 20. In this case, column 4 contains data for the previous year 1997, calculated based on data on the book value of fixed assets that existed during 1997. This indicator represents the average annual cost of fixed assets based on their book value. As a rule, the average annual cost of fixed assets is in the interval between the cost of fixed assets at the beginning and end of the year. Section V "Other non-financial assets" 12. This section provides data on non-financial assets that are not fixed assets, as of the beginning and end of the reporting year at book value. Lines 78 and 79 show the value of land plots owned by the enterprise (if there is data on their value in accounting), and the area of the same plots, and lines 80 and 81 - including the cost and area of land plots outside Russia. Line 82 reflects the equipment accounted for on account 07 "Equipment for installation", and line 83 - objects not completed by construction - accounted for on account 08 "Capital investments", line 84 - including construction carried out for one's own use or under already concluded contracts for the sale of objects under construction. Lines 85 - 90 show, in accordance with accounting data, the presence of intangible assets at the beginning of the year (column 3) and at the end of the year (column 4). Their distribution by line is made in accordance with the classification of depreciable property adopted in accounting (appendix to the balance sheet, form No. 5, section 3). Line 90 reflects all accumulated depreciation of intangible assets at the beginning and end of the reporting year. The data in column 3, as a rule, should be equal to the data in column 4 (at the end of the year) of the same section from form N 11 for last year. Differences in in some cases possible due to organizational and other changes that occurred at the beginning of the reporting year. Line 96 “Number of reporting enterprises” is filled in by the authority state statistics according to the number of people reporting legal entities and their separate divisions. The summary reports submitted by district governments indicate the total number of legal entities whose data are included in the report. Line 97 identifies the value of those fixed assets (from group 12, p. 01), which, due to the impossibility of assessing their full replacement cost using the direct valuation method of fixed assets due to the absence on the market of both these objects themselves and their analogues, were in During the ongoing revaluation, they were taken into account at the full book value that existed as of December 31, 1995.

In connection with the introduction of the federal accounting standard “Fixed Assets” for the public sector of the economy, Rosstat made changes to the statistical reporting form 11 short, mandatory for all non-profit organizations.

We talk about the adjustments made in Form 11 Brief. Read how to fill out the reporting table and distribute fixed assets by type of activity. Download the blank form new form 11 short in 2018-2019.

Latest changes to Form 11 short

In 2018, Rosstat issued Order No. 449 dated July 19, 2018, which presents a new short form 11 (Appendix No. 2) for the report on fixed assets for 2018. The changes affected column 1 “Name of indicators” of section 1.

A new line “Machinery, equipment and vehicles” has been introduced, which is detailed according to the following components:

vehicles;
telecommunications and computer equipment;
other equipment, including household supplies.

Added the line “Biological resources”, detailed by type of resource origin:

animal;
vegetable

Who submits Form 11 short

On title page the report indicates that it is provided non-profit organizations engaged in any type of economic activity. Their main goal, in accordance with Law 7-FZ, cannot be to extract profit and distribute it among participants. Non-profit organizations include:

state-owned, budgetary and autonomous institutions;
public or religious associations;
state and municipal authorities;
charitable and other foundations;
associations and unions of legal entities;
consumer cooperation organizations conducting cost-intensive activities: housing construction, dacha, gardening cooperatives.

If a legal entity has separate divisions located in the same subject of the Russian Federation as the parent organization, the report is submitted alone with the completion of sheet 4. Divisions located in another region report separately. The report of the parent legal entity does not show data on them.

In 2019, some institutions must simultaneously fill out a new form No. 11-FSS “Information on the service life of fixed assets for 2018”:

For the procedure for filling out the new form 11-FSS, see the instructions.

Find out what kind of reporting your organization needs to submit to Rosstat regarding TIN, OGRN and OKPO in our article.

What is reflected in form 11 brief

The report on the availability and movement of fixed assets for individual groups of fixed assets and for the legal entity as a whole shows the following data:

Increases and decreases in book value for the year, broken down according to the reasons for the changes.
Availability of fixed assets at the end of the reporting period at full and residual value.
Depreciation accrued for the year.
Depreciation on liquidated fixed assets.

The following information is provided for reference:

cost of fixed assets used for environmental protection purposes;
average age of equipment included in the report;
the cost of unfinished operating systems;
average annual book value of all fixed assets;
other data.

Section II reflects information on existing separate divisions.

The procedure for reflecting OS in Form 11 is brief

The report shows data for all fixed assets with the exception of:

Accounted for off-balance sheet worth up to 3,000 rubles. inclusive.
Accounted on the balance sheet worth up to 20,000 rubles. inclusive.
Accounted on the balance sheet with a cost of 20,000 rubles. up to 40,000 rubles, put into operation after January 1, 2011.

Taking into account that the new federal standard assumes off-balance sheet when commissioning OS at a price of up to 10,000 rubles. and charging 100% depreciation on objects costing over 10,000 rubles. up to 100,000 rubles, adjustments should be expected in the instructions for filling out form 11 short for 2018.

Leased property is included in the report of the party to the agreement (lessor or tenant) who records it on the balance sheet account. Property received or transferred for use, listed on the off-balance sheet, is not shown in the 11th summary. It is also impossible to reflect in the report fixed assets that have not been put into operation.

Deadline for submitting Form 11 short

A report on the availability and movement of fixed assets is submitted to the territorial body of Rosstat in form 11 short until April 1 inclusive of the year following the calculation year. Unlike tax reporting, for statistical forms There are no strict criteria and requirements for the delivery method: paper or electronic. Based on Art. 8 of Law 282-FZ, respondents can independently choose the transmission method acceptable to them:

in paper form in person;
through a representative;
forwarding by Russian Post;
direction via telecommunication channels.

If there are no form indicators for the reporting year, you should provide a zero report or official letter indicating the reasons for not submitting reports.

Sample of filling out form 11 short

See and download an example of filling out short form 11 for 2018 in 2019:

Procedure for filling out form 11

Line 01 of Section 1 takes into account the cost of all fixed assets of the organization that are owned by it:

property;
operational management;
economic management;
operating or finance lease.

OS should be distributed among lines 02 to 14 on the basis of OKOF, in force since 01/01/2017 (Rosstandart order No. 2018st dated 12/12/2014).

On lines 15-17, the OS is deciphered for the main and auxiliary activities. Only one-letter OKVED2 codes are taken into account. The lower levels of the classifier in form 11 short are not taken into account. The organization's operating assets are distributed by type of activity, not by individual objects, but by structural divisions. The primary nature of the activity is determined structural unit, and all operating systems in it belong to the selected OKVED2 code.

The main type of activity, the data for which is reflected in line 15, is determined by:

for organs state power, government agencies, public organizations on the basis of statutory documents;
for other non-profit organizations - according to the highest percentage of employed employees to the total number of personnel.

Lines can be added to the form for supporting activities. Leased fixed assets are accounted for in accordance with the tenant's OKVED2.

Column 3 reflects:

acceptance for accounting of acquired or gratuitously received fixed assets;
expenses for reconstruction and modernization, which increased the book value.

Other receipts reflected in column 4 are acquisitions on the secondary market, including transfers from balance sheet to balance sheet.

Column 5 shows the cost of fixed assets written off in the current year and subject to liquidation. Fixed assets transferred for further use are not taken into account. The cost of fixed assets liquidated as a result of force majeure is highlighted in column 6. Other disposals in column 7 are sales, transfers, shortages of fixed assets.

Column 8 indicates the book value of the fixed assets at the end of the reporting period, and column 9 indicates the residual value, minus depreciation accrued from the beginning of operation. For completely worn-out but not written off operating systems, the indicator in column 9 is 0.

Column 10 reflects depreciation accrued during the calendar year in the accounting of the reporting organization for all fixed assets, including retired ones. Column 11 shows depreciation accrued for the entire service life of fixed assets liquidated in the reporting year, the cost of which is shown in column 5. The deviation between the indicators of these columns should be small, since mostly 100% worn out fixed assets are liquidated. In case of significant discrepancies, explanations should be provided to the territorial body of Rosstat.

Submission of Form 11-statistics (general) is mandatory for all companies except non-profit organizations, small and micro enterprises. NPOs submit Form No. 11 to short version. If the company does not have indicators for the reporting year, then it must still submit a form with zero values or send a letter explaining the lack of activity to the territorial bodies of Rosstat.

Judging by the changes in regulations (Rosstat order No. 449 dated July 19, 2018) - that Form 11 statistics of 2018 was introduced - the deadlines for submission have not changed. The deadline for submitting the report remains April 1. For 2017, reporting was accepted until April 2, 2018, since the last day of submission was Sunday. Those who do not submit the form before this deadline will face sanctions provided for in Art. 13.19 Code of Administrative Offenses of the Russian Federation.

The application to Form 11-statistics (transaction) is submitted before June 15 of the year following the reporting year. Form No. 11 (transaction) contains information on sales made on the secondary market and on all transactions for the lease of fixed assets (hereinafter referred to as PF) made by respondents.

But Form 11-HA must be submitted by June 30. These reports reflect information on transactions for the alienation of entire property complexes (enterprises), as well as on contracts recorded on the balance sheet of respondents, the subject of which is the use of PF and non-financial assets (such as goodwill, licenses, etc.).

Features of submitting forms No. 11 for different enterprises

The list of legal entities whose responsibilities include filling out form 11-statistics is presented in the instructions for each of the forms, according to Rosstat order No. 428 dated June 26, 2017. So, form No. 11 is submitted, as mentioned above, by all legal entities (except NPOs and MP), including those that have chosen a simplified taxation system, as well as unitary and state-owned enterprises, if they are granted the right of economic management or operational management of the PF.

If an enterprise is declared bankrupt and bankruptcy proceedings are underway against it, it is obliged to submit statistical reports in Form 11 until an entry about its liquidation is made in the Unified State Register of Legal Entities.

If the enterprise is newly created, then it fills in the data that appeared during the period of its management during the reporting year. At the same time, it should show the absence of PF at the beginning of the year. The same rule applies to companies that have undergone reorganization, in terms of reporting for part of the year after completion of this procedure.

Filing reports of enterprises with separate divisions

Reporting is submitted to the local regional office of Rosstat at the company's location. If a legal entity has branches located in other subjects of the Federation, forms are filled out for each of them, including the parent company separately, and submitted to the regional branches at their location. Also, separate reporting is submitted for PFs located in other regions, according to a procedure similar to branches.

If an enterprise has branches located in the same subject of the Federation as the head office, how to fill out Form 11 in statistics? Sections I-III are filled out as a whole for the parent company and branches, but section IV is filled out for each of them separately, on a new sheet.

Moreover, if separate subdivisions are located at the same postal address or at different, but close to each other within the same municipal/urban district, the report is filled out as for one separate subdivision.

Objects reflected in reporting

The instructions approved by Rosstat Order No. 799 dated November 30, 2017 are a kind of instructions for filling out Form 11 for statistics. According to paragraph 3 of the Guidelines, respondents must be guided by the principles of accounting for fixed assets (FA). At the same time, in order to classify OS in Form 11, it is necessary to use a new classifier, approved by Rosstandart order No. 2018-st dated December 12, 2014 and put into effect in 2017.

In Form 11, you must enter information about the assets reflected in the balance sheet:

fixed assets (buildings, equipment, machinery, construction in progress in the part that relates to objects intended for their own use, or paid for by clients);
investments of the organization in material assets provided for use to generate income;
exploration assets in tangible and intangible form;
Intangible assets that are legally protected from misuse, as well as those received for use and accounted for in an off-balance sheet account;
R&D expenses.

The reporting does not reflect:

land plots, water, subsoil and other environmental management facilities, since for the purpose of statistical research they are classified as non-productive assets;
non-productive intangible assets;
PF costing less than 20,000 rubles. for a unit.

PF are reflected in the report at the initial and residual book value (clause 6 of the Guidelines).

How to fill out the application to form 11-statistics

When submitting reports to statistics on Form 11 for 2017, the form approved by Rosstat order No. 428 dated June 26, 2017 was used. Therefore, the answer to the question of how to fill out Form 11-statistics in 2018 is obvious - in accordance with the instructions from this order.

But for 2018, Form 11 will be filled out on a new form, which was approved by Rosstat Order No. 449 dated July 19, 2018. The updated Form 11 (general) consists of the following sheets:

title (you should indicate the year for which the report is being submitted, the name and OKPO code of the respondent (or the identification number of a separate division));
section I (the tabular form is entered to reflect the availability and cost dynamics of each of the enterprise’s PF objects);
section II (information is recorded on the availability of PF at the end of the reporting year in the context of each type of asset);
section III (data is reflected on PF for which depreciation is not accrued, including those that are completely worn out);
section IV (information is provided on existing separate divisions, highlighting information on the average annual cost of the PF assigned to the division).

How to fill out short form 11 in statistics

Like the general short form 11 according to statistics in 2018 was also filled out in accordance with Rosstat order No. 428 dated June 26, 2017. Based on the results of 2018, respondents must change the report forms to new ones approved by Rosstat order No. 449 dated July 19, 2018.

The short form is submitted by non-profit organizations. It consists of the following sheets:

title (indicate the reporting year, name and OKPO of the respondent);
section I (table in which information on the availability and movement for the year is filled out in the context of individual PF objects);
Section II (information about separate divisions).

To check whether the information has been entered correctly, you must use the formulas presented in the instructions for filling out this form and located in the instructions for order No. 449.

Where to find an example for filling out form 11-statistics

A sample of the current reporting form No. 11, which is submitted to the statistical office in the current year, can be found in the corresponding normative act. The forms for the 2017 reporting year are presented in Rosstat Order No. 428 dated June 26, 2017.

You can download the current reporting form on the Rosstat website.

An example to fill out will help you avoid making mistakes when filling out form 11-statistics. You can download it on our website. In addition, you can test yourself using test ratio formulas.

In order for Rosstat to be able to analyze all the data on fixed assets and other non-financial assets used by enterprises, respondents must submit reports in Form 11. This reporting is mandatory for almost all enterprises, regardless of the form of ownership and type of activity in which they are engaged. Enterprises face a fine for failure to submit reports.

EXPLANATIONS
on filling out the state statistical observation form
No. 11-OS (annual) "Report on the availability and movement of fixed assets, depreciation"

General provisions

1.1. State statistical observation form No. 11-OS (annual) “Report on the availability and movement of fixed assets, depreciation” contains data in thousands Russian rubles in whole numbers.

1.2. The form contains data on the initial (revalued) and residual value of owned and received under financial leasing of objects and leased integral property complexes that are classified as fixed assets, and other non-current tangible assets in accordance with Accounting Regulation (standard) 7 “Fixed Assets”, approved by order of the Ministry of Finance of Ukraine dated April 27, 2000 No. 92, registered with the Ministry of Justice of Ukraine on May 18, 2000 under No. 288/4509 (as amended).

1.3. The form assumes the presence of data that is also generated in accordance with Accounting Regulation (standard) 14 “Rent”, approved by order of the Ministry of Finance of Ukraine dated July 28, 2000 No. 181, registered with the Ministry of Justice of Ukraine on August 10, 2000 under No. 487/4708 (as amended ); Accounting Regulation (Standard) 25 “Financial Report of a Small Business Entity”, approved by Order of the Ministry of Finance of Ukraine dated 02/25/2000 No. 39, registered with the Ministry of Justice of Ukraine on 03/15/2000 under No. 161/4382 (as amended); Accounting Regulation (Standard) 30 “Biological Assets”, approved by Order of the Ministry of Finance of Ukraine dated November 18, 2005 No. 790, registered with the Ministry of Justice of Ukraine on December 5, 2005 under No. 1456/11736 (as amended); Accounting Regulation (Standard) 32 “Investment Property”, approved by Order of the Ministry of Finance of Ukraine dated July 2, 2007 No. 779, registered with the Ministry of Justice of Ukraine on July 16, 2007 under No. 823/14090 (as amended); Accounting Regulation (Standard) 27 “Non-current assets held for sale and discontinued operations”, approved by Order of the Ministry of Finance of Ukraine dated November 7, 2003 No. 617, registered with the Ministry of Justice of Ukraine on November 17, 2003 under No. 1054/8375 (as amended); Instructions for accounting of fixed assets and intangible assets of banks of Ukraine, approved by Resolution of the Board of the National Bank of Ukraine dated December 20, 2005 No. 480, registered with the Ministry of Justice of Ukraine on January 18, 2006 under No. 40/11914.

Section 1. Availability and movement of fixed assets

2.1. Line 100 contains data on the cost of fixed assets on the respondent’s balance sheet. Fixed assets do not include biological assets of livestock and crop production associated with agricultural activities.

2.2. Free lines contain information about the cost of fixed assets by type of economic activity in which they are involved. The distribution is carried out in accordance with the Classification of Economic Activities DK 009:2010 (hereinafter referred to as KVED-2010), approved by Order of the State Consumer Standards of Ukraine dated October 11, 2010 No. 457 (as amended), at the section level.
The cost of fixed assets for roads (cost of highways) is included according to the KVED code 52. Fixed assets for roads include car roads common use, which are on the balance sheet of the road management authorities of the republic; departmental roads on the respondents’ territory; streets and roads, driveways, embankment streets within the roadway in cities and towns; streets in rural populated areas and so on.

2.3. The codes of the KVED sections are contained in the column “KVED code”. The data in line 100 for each column is equal to the sum of the completed lines according to the KVED.

2.4. Line 170 contains data from the total cost of residential buildings, which include single-apartment houses, houses with two or more apartments, both mass and individual buildings, as well as dormitories. Dormitories include: residential buildings for collective living, including boarding houses for the elderly and disabled, students, children and others social groups, for example, houses for refugees, hostels for workers and employees, hostels for students and students educational institutions, children's home and orphanages, homeless shelters and so on. According to KVED-2010, residential buildings can be accounted for such types of economic activities as "Operations with real estate"(codes 68.10, 68.20, 68.32), "Comprehensive maintenance of facilities" (code 81.10), "Activities of other temporary accommodation places" (code 55.90), "Provision of supervision services with accommodation" (codes 87.20, 87.30, 87.90).

2.5. Columns 1-7 contain data on the availability and movement of fixed assets at their original (revalued) cost. In this case, the data in column 7 for each line must be equal to the data in column 2 plus the data in column 3 minus the data in column 5.

2.6. Column 1 contains data on the initial or revalued value of fixed assets in previous years at the beginning of the reporting year.

2.7. Column 2 contains data on the cost of fixed assets, taking into account the revaluation (revaluation, markdown) carried out in the reporting year.
If in the reporting year the indexation or revaluation of fixed assets was not carried out by the respondent, the data in column 2 is equal to the data in column 1.

2.8. Column 3 contains data on the receipt of fixed assets for the reporting period: acquired, created, received free of charge and under financial leasing; current assets, transferred to fixed assets, as well as expenses associated with the improvement of facilities (modernization, modification, completion, additional equipment, reconstruction, etc.).

2.9. Column 4 contains data from column 3 on the cost of new fixed assets put into operation in the reporting year.

2.10. Column 5 contains data on the total value of fixed assets disposed of in the reporting year as a result of sale, gratuitous transfer or non-compliance with the criteria for recognition as an asset, as well as in the case of partial liquidation of the object.

2.11. Column 6 contains data from column 5 on the cost of fixed assets liquidated in the reporting year: obsolete, worn out, damaged due to an accident, natural disaster(provided that the restoration and sale of fixed assets is impossible or economically inexpedient), as well as those liquidated in connection with new construction and reconstruction.

2.12. Column 7 contains data on the cost of fixed assets as available at the end of the reporting year. In the case of complete disposal (or liquidation) of fixed assets, column 7 of section 1, as well as column 1 of section 2, do not contain data.

2.13. Columns 8 and 9 contain data on the cost of fixed assets minus depreciation - residual value, respectively, at the beginning and end of the reporting year. Residual value is defined as the difference between the original (revalued) cost of fixed assets and the amount of their depreciation.

2.14. Column 10 contains data on the amount of accrued depreciation (wear and tear) for the reporting year. The objects of depreciation are all fixed assets, except land and unfinished capital investments.

2.15. Column 11 contains data on the cost of fixed assets listed on the balance sheet of the enterprise, for which depreciation (wear and tear) is fully charged.

2.16. Line 150 contains data on the value of animals if they are used in activities other than agriculture.

2.17. Line 160 contains data on the value of land plots that are on the respondent’s balance sheet.

2.18. Line 180 contains data on the value of unfinished capital investments.

2.19. Line 182 contains data on the value of investment property.

2.20. Line 184 contains data on the cost of fixed assets held for the purpose of sale.

2.21. Lines 186, 188 contain data on the value of long-term biological assets of crop and livestock production. Long-term biological assets include animals or plants that, through the process of biological transformation, are capable of producing agricultural products and/or additional biological assets, as well as providing other economic benefits for a period exceeding 12 months.

Section 2. Composition of fixed assets

3.1. Section 2 includes data on the cost of fixed assets available at the end of the reporting year by composition according to the groups of fixed assets defined by Accounting Regulation (Standard) 7 “Fixed Assets”.

3.2. The data in line 200 must be equal to the sum of lines 201-216 of this section, and also equal to the sum of the data in column 7 of lines 100, 150, 160 of section 1.